Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
Royalty income, uncertain in collection, cannot be taxed merely due to TDS deduction
Income Tax
Income Tax
CIT(A) should have admitted alternate claim of Section 54 Exemption: ITAT Delhi
Income Tax
Income Tax
Correct Appellate Forum for Remand-Based Assessment Orders is CIT(A) not ITAT
Income Tax
Income Tax
Cash deposits in bank passbook not “credits in books” under Section 68: ITAT Raipur
Income Tax
Income Tax
Mere Non-Production of Investor Directors Doesn’t Disprove Company Identity – Section 68 Addition for Share application deleted
Income Tax
Income Tax
Section 54F Exemption Allowed Despite Non-Deposit in CGAS if Funds Utilized in Time
Income Tax
Income Tax
Headcount a Valid Basis for Shared Cost Allocation: ITAT Mumbai
Income Tax
Income Tax
Retrospective Cancellation of Registration u/s 10(23C)(vi) was Invalid: ITAT Indore
Income Tax
Income Tax
Section 80IA(10) Inapplicable: Pre-condition of Arrangement Not Met – ITAT Mumbai
Income Tax
Income Tax
Revision u/s 263 Quashed: No Error or Revenue Prejudice Demonstrated
Income Tax
Income Tax
Reopening Invalid as No Fresh Material; Full Depreciation Allowed on Office
Income Tax
Income Tax
Waiver of differed sales tax liability is business income taxable u/s. 28(iv)
Income Tax
Income Tax
Section 2(22)(e) Deeming Fiction Not Applicable: Advance Not Made to Shareholder – ITAT Delhi
Income Tax
Income Tax
